Dear Shravan, As per the income tax act 1961, every assessee who's income exceed the maximum exemption limit then he is liable to pay tax and file income tax return. PAN is a unique number which contain 10 digit which is issue by the income tax dept. to their assessee for their identification purpose. however PAN card is used as a Identity proof in india. if any one want to enroll for the pan then he should fill the application form along with two passport size photo, age proof, identity proof and address proof. So, Aadhar is not mandatory requirement for the application for the pan. so you can enroll for the pan even if you have not hold aadhar card. Also as per recent judgement of supreme court, the govt is not make completeion of holding aadhar card for application/benefit of any govt Any other query feel free to contact us. Writer CA Chitranjan Agarwal